| 15706500 | Section 90 Section 91 Foreign tax credit - Form No.67 was not filed online before due date of filin -- Assessee claimed foreign tax credit under section 90/91. AO disallowed assessee|s claim on the groun......
ITAT, Delhi Bench -- 27 Apr 2023
Sonia Sharma v. ITO In assessee|s favour.
2023 TaxPub(DT) 2847 (Del-Trib)
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| 15614500 | Section 195 Tax deduction at source - Under section 195 - Whether distribution fees paid by assesse -- Assessee acted as distributor for the Google Ad-Words program, whereby advertisements which appear o......
ITAT, Bangalore Bench -- 31 Mar 2023
Google India (P) Ltd. v. Addl. CIT In Favour of Assessee
2023 TaxPub(DT) 2108 (Bang-Trib)
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| 15566100 | Section 9(1)(i) Income deemed to accrue or arise in India - Under Section 9(1)(i) - PE in India - .. -- Assessee based at Singapore was engaged in the business of manufacturing and sale of scientific rese......
ITAT, Delhi Bench -- 17 Mar 2023
AB Sciex Pte. Ltd. v. ACIT In Favour of Assessee
2023 TaxPub(DT) 1832 (Del-Trib)
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| 15567200 | Section 90 Double taxation relief - Agreement between India and Singapore - AO disregarded consiste -- Non-resident assessee, based at Singapore, was engaged in the business of offshore supply of equipme......
ITAT, Delhi D Bench -- 15 Mar 2023
Vetco Gray Pte. Ltd. v. DCIT In assessee|s favour.
2023 TaxPub(DT) 1843 (Del-Trib)
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| 15512800 | Section 9(1)(i) Section 90 Income deemed to accrue or arise in India - Under Section 9(1)(i) - Taxab -- Assessee based at China was engaged in the business of supply of elevators and escalators, which inc......
ITAT, Mumbai Bench -- 02 Mar 2023
Schindler China Elevator Co. Ltd. v. Asstt. CIT In Favour of Assessee
2023 TaxPub(DT) 1501 (Mum-Trib) : (2023) 103 ITR (Trib) 0567
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| 15517600 | Section 90 Double taxation relief - Agreement between India and Finland - AO computed tax liability -- Assessee was based at Finland. AO computed tax liability at the rate of 40% plus surcharge and cess.......
ITAT, Kolkata Bench -- 28 Feb 2023
Outotec (Finland) OY v. Dy. CIT In assessee|s favour.
2023 TaxPub(DT) 1542 (Kol-Trib)
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| 15389500 | Section 90 Article 11 Double taxation relief - Agreement between India and UAE -- Assessee, based at UAE, sought for direction to tax interest income received on fixed deposits along......
ITAT, Kolkata Bench -- 23 Jan 2023
ACIT (IT) v. Mahabir Prasad Gupta Partly in favour of Assessee
2023 TaxPub(DT) 846 (Kol-Trib)
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| 15387300 | Section 195 Article 7(1) & 23 Tax deduction at source--- - Under Section 195 - Payments -- Assessee-company was engaged in business of information technology services. AO found that the asses......
High Court of Karnataka -- 16 Jan 2023
DIT v. IBM India (P) Ltd. In Favour of Assessee
2023 TaxPub(DT) 824 (Karn-HC) : (2023) 458 ITR 0086
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